Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act

LB 8 amends Nebraska's Sustainable Aviation Fuel Tax Credit Act to make the credit refundable (allowing businesses to receive cash payments even if they owe no tax) and removes annual and multi-year limits on claiming the credit. This change directly affects sustainable aviation fuel producers and businesses in Nebraska that qualify for the tax credit under the existing act. The bill also adjusts the effective date for the credit and harmonizes related provisions across tax code sections. These modifications aim to increase accessibility and predictability for businesses investing in sustainable aviation fuel.